L'Agenzia Tributaria comunica al giudice Calama che ispeziona le dichiarazioni di Zapatero e della sua famiglia dal 2021 al 2024

The Spanish Tax Agency has informed Judge José Luis Calama of the National Court that it has already initiated tax inspections into former Prime Minister José Luis Rodríguez Zapatero, his wife Sonsoles Espinosa, their daughters Alba and Laura, as well as businessman Julio Martínez Martínez. These inspections cover multiple years and several types of taxes, including income tax (IRPF), value-added tax (IVA), inheritance tax, wealth tax, and corporate tax. The Tax Agency has communicated this information to the judge in two separate documents—one from the Valencia region and another from Madrid—detailing the scope and duration of these investigations. The documents indicate that the inspections began in June 2026, following the initiation of the criminal proceedings related to the Plus Ultra case, which had already gained public attention.

The Tax Agency has explained to Judge Calama that the individuals and entities under investigation could potentially be linked to the same facts being examined in the judicial process. This connection raises the possibility that the determination of tax obligations might depend directly on the findings of the ongoing criminal investigation. As a standard practice, the Tax Agency suggests that the judicial authorities should consider suspending the administrative procedures to avoid overlapping investigations. However, such a decision ultimately rests with the judge. In response, Calama has forwarded both communications to the Public Prosecutor's Office to seek legal guidance before making a final ruling. If the judge decides to halt the tax inspection, the Tax Agency notes that this would interrupt the statute of limitations for determining any potential tax debt.

In the specific case of Zapatero, the Tax Agency is examining his personal income tax returns from 2021 to 2024, value-added tax from the second quarter of 2022 to the fourth quarter of 2024, and the Wealth Tax of Large Fortunes from 2002 to 2024. His wife, Sonsoles Espinosa, is also under scrutiny for her income tax from 2021 to 2024, the inheritance tax from 2021 to 2024, and the Wealth Tax of Large Fortunes from 2002 to 2024. Both of Zapatero’s daughters are being investigated regarding their income tax from 2021 to 2024, while their company, Whathefav, faces examination of its corporate tax from 2021 to 2024 and value-added tax from the second quarter of 2022 to the fourth quarter of 2024.

Julio Martínez is undergoing a similar review, with the Tax Agency investigating his income tax from 2021 to 2024 and looking into value-added tax and corporate tax for up to eleven of his companies. Among these companies is Idella Consulenza, which was reportedly used by the network allegedly involved in influence peddling to receive an alleged irregular commission from the Plus Ultra case after securing public rescue in 2021. Notably, Análisis Relevante, the consultancy that paid Zapatero €490,780 between 2020 and 2025, is not among the companies listed in the Tax Agency's communication.

Separately, the State Attorney’s Office plans to formally intervene in the case involving the undeclared jewelry found in Zapatero’s office during a search conducted on May 19. According to reports, the jewelry, valued at approximately €1.3 million, has yet to have its origin explained by Zapatero, who refused to comment on the matter when questioned by investigators on June 17. The State Attorney’s Office will act on behalf of the Tax Agency, representing it as a potential victim of possible crimes against public finances and smuggling. Judge Calama previously offered the Tax Agency the opportunity to participate as a "potential victim" in the investigation, emphasizing that the nature of the alleged offenses involves a direct financial loss to the state, managed by the Spanish Tax Administration (AEAT). This justification allows the Tax Agency to pursue both criminal and civil actions deemed appropriate.

The involvement of the State Attorney’s Office signals a significant escalation in the legal proceedings surrounding Zapatero, adding another layer of complexity to the ongoing investigations. With multiple legal fronts now active, the situation continues to evolve, raising questions about the extent of the potential liabilities and the implications of the findings. The outcome of the judicial and administrative processes remains uncertain, but the coordinated efforts of the Tax Agency and the judiciary suggest that the case will continue to attract close scrutiny.